This document provides agencies with information necessary to fulfill their responsibilities for ensuring Federal contractor compliance with FAR clause 52.204-11. Additional information on using the reporting system is available in a user guide which is now posted on FederalReporting.gov.

When does the clause at FAR 52.204-11 (Mar 2009) require a Federal contractor to begin reporting at FederalReporting.gov? (01/08/2010)

Reports from Federal contractors for all work funded, in whole or in part, by the Recovery Act, are required no later than the 10th day after the end of the calendar quarter in which the first invoice/voucher is submitted. Thereafter, reports shall be submitted no later than the 10th day after the end of each calendar quarter, even for quarters during which no invoice/voucher is submitted. However, all Federal contractors who have awards containing the clause are strongly encouraged to take an early opportunity to learn the system by registering and reporting for the quarter in which they received the award, even if they have yet to submit an invoice/voucher. In these cases, where an invoice/voucher has never been submitted, Federal contractors should enter a "0" for amount invoiced.

[Note: This is a new FAQ that reflects the requirements of the clause at FAR 52.204-11 (Mar 2009). This FAQ has also been added to the" Recovery FAQs for Federal Contractors on Reporting" available at http://obamawhitehouse.archives.gov/omb/recovery_faqs_contractors that is also linked under the FAQ tab at FederalReporting.gov].

Do agencies have to review contractor reports? If so, what is the scope of the review?

Yes. First, agencies must ensure the information provided in reports is consistent with the award (e.g., accurate award date, obligation amount, awarding and funding agency, NAICS code, progress, cumulative amount invoiced, etc). Further, the agency review is intended to identify "significant errors" or "material omissions" in these reports. Agency reviewers are not expected to validate data for which they would not normally have supporting information, such as the compensation information required of contractors and first-tier subcontractors. Agency reviewers must identify significant errors or material omissions to the contractor. For further information and instructions on significant errors and material omissions, see FAQ 6 below and Part 1 of OMB Memorandum M-10-08 dated December 18, 2009 available at http://obamawhitehouse.archives.gov/omb/recovery_default.

What are the key activities and timeframes required for reporting at FederalReporting.gov?

[See "IMPORTANT – NEW REPORTING DATES" at www.FederalReporting.gov and the notes in brackets to this FAQ. Timeframes have been modified for the January 2010 reporting cycle].

The key activities and timeframes are provided below in terms of days after the end of the calendar quarter (e.g., Day 10 is the 10th day following the end of the calendar quarter). Due dates are midnight Pacific Time. Follow on screen instructions or user manuals when using FederalReporting.gov.

Prior to day 1 – While registration will be available during day 1-10, contractors are encouraged to register early because registration requires authorization (see User Guide on Registration under the "Downloads" tab at FederalReporting.gov, Registration FAQs below and Federal Register notice 74 FR 42877 published August 25, 2009). Agency reviewers should also register at this time.

Day 1-10 - [See FederalReporting.gov homepage. The Recovery Accountability and Transparency Board has made FederalReporting.gov available for reporting until January 15, 2010 for the calendar (reporting) quarter ending December 31, 2009]. Federal contractors will prepare their report for submission and submit it on or before Day 10 in order to comply with FAR clause 52.204-11 and the requirements of Section 1512 of the Recovery Act. Each subsequent report is due on or before the 10th day following the end f the calendar quarter (i.e., January 10th, April 10th, July 10th, October 10th). Contractors using the Web-based form method for submission will be allowed to save draft versions of their report and the draft will be considered in pre-submission status until explicitly submitted. Drafts will only be available to the individual creating the report. Contractors using the Excel spreadsheet or system extracted XML options for submission may store draft versions outside of the system on their own computers or workstations. Once the Web-based form is submitted or the Excel spreadsheet or XML are uploaded, the system will display a confirmation of report acceptance for conforming data files. This process may take as long as 24 hours to process based on system load, however, submitters are considered compliant with the reporting requirements if they submit a valid data file by the end of the 10th day even if confirmation does not occur until after the 10th day. [For the January 2010 reporting cycle only, the Recovery Accountability and Transparency Board has made FederalReporting.gov available for reporting until January 15, 2010. Agencies are not to seek an explanation for lateness for reports submitted between January 11th and January 15th, 2010].

Day 11-22 – [See FederalReporting.gov homepage. The Recovery Accountability and Transparency Board has provided one additional day for corrections. This represents a change from the October 2009 reporting cycle]. Data from submitted reports may be publicly posted anytime after the 10th day, so reports should be complete and accurate. However, during day 11-22, contractors may make corrections to any data in their report but these changes will be tracked through version control. During day 11-22, agencies are encouraged to view reports and begin working with contractors to resolve issues in advance of the agency comment period. All contractor corrections, if any, must be completed by the end of day 22.

Day 23-29 – [See FederalReporting.gov homepage. The Recovery Accountability and Transparency Board has reduced by one day the number of days for agency review and comment and Federal contractor corrections. This represents a change from the October 2009 reporting cycle]. Federal agencies review and, if necessary, comment on the Federal contractor’s report. While the system allows agencies to comment up to day 29, agencies are instructed to comment by day 27 to allow Federal contractors time to make corrections. [Because Federal contractors have been provided an additional day to make corrections (Day 11-22), thereby reducing the agency review/comment period, agency reviewers have been given to the 27th day to comment. This represents a change from the October 2009 reporting cycle]. Unless an agency comments on the report, the Federal contractor will be unable to edit the report and it will be finalized on day 30 as the contractor left it on day 22. The Federal agency will be reviewing the report for timeliness of reporting, consistency of basic information with the award, significant errors, and material omissions. When this review identifies data anomalies or questions and the agency adds comments to the report, the Federal contractor will receive a notification of comments, which will unlock the report for Federal contractor editing. If the Federal contractor determines that corrections are necessary, the original submitter of the report must complete the data corrections no later than the 29th day following the end of the calendar quarter. Because the Federal agency must indicate review of the revised report, Federal contractors are asked to coordinate closely with the agency reviewer to ensure sufficient time for the agency to go back into the system and indicate that they have reviewed the revised report. The system does not require the Federal contractor to correct the report based on agency comments nor otherwise require agency approval of the report. However, agencies have been directed to report any significant errors on which they commented but for which the contractor failed to provide a correction or a reasonable explanation of why the data was not incorrect. In these instances, the report will be considered to have significant errors (see paragraph 3, Part 1 to OMB Memorandum M-10-08, dated December 18, 2009 available at http://obamawhitehouse.archives.gov/omb/recovery_default). Contracting officers may use any available contractual remedies, as appropriate, to ensure timely and accurate reports that do not contain significant errors or material omissions that might compromise transparency. A notional status of the agency review will be tracked by the system and may be made public. The system will default to status "Not Reviewed" if the agency reviewer does not select one of the other choices for review status.

[Note: This is a new FAQ. As it becomes available from the Recovery Accountability and Transparency Board, information will be provided to agencies about this new functionality. It is important to note, however, for the January reporting cycle, the Board has advised that this functionality will only be available to those Federal contractors who submit their reports on or before January 15, 2010].

Can someone other than the Contracting Officer be the agency reviewer?

Yes. Agencies have discretion in how best to meet their reviewing responsibilities.

What is a significant error or material omission? (01/08/2010)

A significant error is defined as data that is not reported accurately and where such erroneous reporting results in significant risk that the public will be misled or confused by the contractor’s report. Examples of significant errors include, but are not limited to:

The cumulative invoiced amount reported is in excess of the obligation;

The contract award/obligation amount was for a relatively small dollar amount, such as $100,000, and the contractor reports the number of jobs as 100,000.

A material omission is defined as failure to submit a report as required by the terms of the contract or data that is not responsive to a specific data element. When reviewing for material omissions, the agency reviewer should do so with the goals of transparency in mind. For instance, where the contractor is required to provide a narrative description, it must be sufficiently clear to facilitate understanding by the general public.

If a Recovery Act funded modification to an existing contract or order was awarded, on what should the contractor report? Full contract or order amount or just the amount funded by the Recovery Act?

Just the amount funded by the Recovery Act, in this case, the modification.

How does an agency reviewer comment on a contractor’s report?

The system will provide the agency reviewer a means to comment on a contractor’s report but you must first register at FederalReporting.gov (see FAQ 12 below on registration). Reviewers should provide any comments they have on a contractor’s report in accordance with the timelines provided in FAQ 2 above. The user guide can provide further instructions on using the system to comment on reports. FederalReporting.gov is not a substitute or replacement for normal contract oversight or communication. Agencies should address a contractor’s failure to comply with timely or accurate reporting as they would any other contract performance issue.

Will the agency reviewer’s comments be part of the public posting of the report?

FederalReporting.gov will provide the entire report, including comments, responses, and report revisions to the Recovery Accountability and Transparency Board who will determine how report information will be publicly displayed.

Do agency reviewers have to approve contractor reports before the contractor can submit the report? (01/08/2010)

The system does not require the Federal contractor to correct the report based on agency comments nor otherwise require agency approval of the report. However, agencies have been directed to report any significant errors on which they commented but for which the contractor failed to provide a correction or a reasonable explanation of why the data was not incorrect. In these instances, the report will be considered to have significant errors (see paragraph 3, Part 1 to OMB Memorandum M-10-08, dated December 18, 2009 available at http://obamawhitehouse.archives.gov/omb/recovery_default). Contracting officers may use any available contractual remedies, as appropriate, to ensure timely and accurate reports that do not contain significant errors or material omissions that might compromise transparency.

The system was not designed to take the place of government oversight but to ensure reports are publicly available within the timeframes provided in Section 1512 of the Recovery Act. Therefore, agencies should treat failure to address the agency reviewer’s comments as they would any other performance issue. For instance, if a contracting officer determines that a problem is becoming chronic or systemic (e.g., late reports), they should use already available and appropriate contractual remedies to bring the contractor into compliance with FAR clause 52.204-11. The contractual remedy must be determined on a case-by-case basis depending on the severity and frequency of non-compliance.

Have contractors been provided information about FederalReporting.gov since the publication of the interim FAR rule? (01/08/2010)

Yes. The FAR Council has published two Federal Register notices in addition to the interim FAR rule that was published on March 31, 2009. The first was published August 25, 2009 to advise contractors to register at FederalReporting.gov (74 FR 42877). The second was published on September 25, 2009 (74 FR 48971) to, once again, encourage early registration and provide additional information to contractors regarding FederalReporting.gov, including directing them to a series of Frequently Asked Questions (FAQs) designed to assist them with understanding the reporting process. These FAQs can be found at http://obamawhitehouse.archives.gov/omb/recovery_faqs_contractors and are also linked under the FAQ tab at FederalReporting.gov.
[Note: This FAQ has been updated to reflect that the FAQs have been linked to FederalReporting.gov].

Why are the terms "Federal contractor" and "federally awarded contract" used in the FAQs for contractors and documents at FederalReporting.gov?

These terms are used simply to distinguish Federal contracts (i.e., FAR-based) from those that may be awarded by tribal, State or local governments, or other entities under Recovery Act funded grants, cooperative agreements, or other forms of assistance.

Do agency reviewers need to register at FederalReporting.gov? If so, when and how?

Yes. If you are an agency reviewer, you should register at FederalReporting.gov immediately. Registration is quick and easy and must be completed prior to reviewing contractor reports. Go to FederalReporting.gov and click on the ‘Register Now’ button on the left side of the screen. You will enter your name, valid government e-mail address, and phone number. After answering several security questions, you will select the "Federal Agency" option when asked what type of organization you represent. Choose your agency from the drop down list and select "Register Now." A temporary password will be sent to you via e-mail. More detailed information on user registration is available under the "Downloads" tab at FederalReporting.gov.

FederalReporting.gov is not designed to be accessible on devices such as hand held computers, cell phones, and personal digital assistants.

What assistance is available for registration?

If you have questions or problems, contact the FederalReporting.gov Service Desk. The Service Desk can be reached by email (Support@FederalReporting.gov), toll-free phone (877-508-7386), or online chat within the system. Click "Help" on FederalReporting.gov to access the Service Desk and see hours of operation.

Are contractors registered?

Recovery Act contractors were notified through CCR on August 17, 2009 that registration was open in FederalReporting.gov. Two Federal Register notices were also issued – see FAQ 10 above. However, agencies should take additional steps to notify their contractors who are required to report by FAR clause 52.204-11 that they must register now and be ready to report. Registration is a two-step process for contractors that will require them to obtain authorization and a Federal Reporting PIN from their Government Business and/or Electronic Business Points of Contact listed in the Central Contractor Registration (CCR). There are detailed registration guides available for users under the "Downloads" tab at FederalReporting.gov.

The guides and other information posted at FederalReporting.gov use the terms "Prime Recipient" and "Sub Recipient." & What do these terms mean?

Prime Recipients are non-Federal entities that receive Recovery Act funding through Federal awards. The terms "prime recipient" and "recipient" are interchangeable. For Federal contracts subject to reporting under FAR clause 52.204-11, these terms translate to "Federal contractor" (i.e., prime contractor). Sub Recipients are non-Federal entities that are awarded Recovery funding through a legal instrument from a Prime Recipient. For Federal contracts subject to reporting under FAR clause 52.204-11, the term translates to "first-tier subcontractor."

What are the key differences in reporting requirements for recipients of Federal contracts and recipients of grants, loans, and other forms of financial assistance and what do I need to know about the guides, documents, and other instructions available at FederalReporting.gov? (01/08/2010)

The guides, documents, and other instructions available at FederalReporting.gov can be found under the "Downloads" tab at this time. Federal contractors are advised that these materials were prepared to accommodate two different reporting models - one for grants, loans and other forms of financial assistance, and one for Federal contracts. Therefore, agencies, as well as their Federal contractors, must keep in mind key differences between these models as they read the materials and instructions at FederalReporting.gov:

Sub-recipients of grants, loans, and other forms of financial assistance must be registered in CCR. First-tier subcontractors under a Federal contract must have a DUNS number but do not have to register in CCR. Therefore, Federal contractors will assume that any language that refers to a requirement for sub-recipients to register in CCR does not apply to their subcontractors.

While grant, loan and other forms of assistance recipients may delegate to sub-recipients the responsibility for direct reporting of sub-recipient information into FederalReporting.gov, Federal contractors may not delegate FederalReporting.gov reporting responsibility per FAR clause 52.204-11. Therefore, Federal contractors will assume that any language that refers to sub-recipient reporting using FederalReporting.gov does not apply to them.

The model for grant, loan, and other forms of assistance separately defines sub-recipients and vendors and applies different reporting elements to each. This same distinction does not apply under the Federal contract model. FAR clause 52.204-11 defines subcontract and the data elements required to be reported by the Federal contractor regarding these subcontracts.

Prime recipients of grants, loans and other forms of financial assistance receiving awards under $25,000 are not required to submit recipient reports into the FederalReporting.gov solution. Federal contractors, however, must report using FederalReporting.gov regardless of the dollar value of the award if it contains the current clause at FAR 52.204-11 (Mar 2009). This clause is required in all solicitations and contracts, funded in whole or in part, by the Recovery Act, regardless of the dollar value.

Recipients of grants, loans, and other forms of financial assistance are required to report at FederalReporting.gov beginning with the quarter in which a Recovery Act award is made. Per the current clause at FAR 52.204-11 (Mar 2009), reports from Federal contractors for all work funded, in whole or in part, by the Recovery Act, are required no later than the 10th day after the end of the calendar quarter in which the first invoice/voucher is submitted. Thereafter, reports shall be submitted no later than the 10th day after the end of each calendar quarter, even for quarters during which no invoice/voucher is submitted. However, all Federal contractors who have awards containing the clause are strongly encouraged to take an early opportunity to learn the system by registering and reporting for the quarter in which they received the award, even if they have yet to submit an invoice/voucher. In these cases, where an invoice/voucher has never been submitted, Federal contractors should enter a "0" for amount invoiced.

Recipients of loans, grants, and other forms of financial assistance are required to report the "Number of Jobs" created or retained for both the prime and lower levels (such as subrecipients and others). The current clause at FAR 52.204-11 (Mar 2009) requires "Number of Jobs" created or retained to be reported by and for the Federal contractor (prime) only. Federal contractors do not report jobs created or retained by their subcontractors.

The Recipient Reporting Data Model is a document created for Recovery Act data standardization. It includes all of the data elements recipients, including Federal contractors, will be required to report. Use of standards and templates makes reporting more accurate. Use of data standards helps users understand what data is required in each data field and other useful information, such as when information will be inferred from another field. The Recipient Reporting Data Model can be downloaded from the "Downloads" tab of FederalReporting.gov and is also accessible via Recovery.gov.

Why does FederalReporting.gov ask for a number of data elements not normally familiar to Federal contractors and where will Federal contractors obtain this information necessary for reporting? (01/08/2010)

This initial roll-out of FederalReporting.gov is focusing on core functionality with limited pre-population. Some basic data elements are not familiar to Federal contractors. Therefore, agencies are expected to provide Federal contractors with this information at the time of award. Please see the requirements of paragraph 2 of Part 1 to OMB Memorandum M-10-08, dated December 18, 2009 available at http://obamawhitehouse.archives.gov/omb/recovery_default.

Method 2 - Excel spreadsheet: The website provides a Microsoft Excel spreadsheet for contractors which can be uploaded to FederalReporting.gov for report submission. The spreadsheet cannot be modified.

Is there guidance to Federal contractors on how to calculate the number of jobs created and retained? (01/08/2010)

Yes. There are a number of FAQs available for Federal Contractors to assist them with reporting, including an example of how to calculate the number of jobs created and retained. These FAQs are available at http://obamawhitehouse.archives.gov/omb/recovery_faqs_contractors and linked under the FAQ tab at FederalReporting.gov.